UDC 339.942


Koroluk Timur Denisovich
Tyumen State University
undergraduate student

The paper contemplates the international - legal aspects of regulation of offshore companies. Author carefully analyzes offshore companies their concept, distinctive features and basic schemes of their use as a tool for tax evasion. Then, author provides international practice on combating the misuse of low-tax jurisdictions. Relevance of under review question is generated by raising presidential and governmental concern due to galloping pace of capital outflows from Russia and the state budget profits shortfall. In conclusion, some exact measures on Russian economy deoffshorisation are provided.

Keywords: combating tax evasion, deofshorisation, international cooperation, legal regulation, offshore jurisdictions

Category: 08.00.00 Economics

Article reference:
Offshore jurisdiction state regulation: an international legal aspect // Modern scientific researches and innovations. 2014. № 2 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2014/02/31134

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